DREYFUSS v. COMMISSIONER OF INTERNAL REVENUE

No. 10737.

140 F.2d 922 (1944)

DREYFUSS et ux. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied May 1, 1944.


Attorney(s) appearing for the Case

Geo. S. Atkinson, of Dallas, Tex., for petitioners.

Elizabeth B. Davis, Sewall Key, Robert N. Anderson, and S. Dee Hanson, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Bernard D. Daniels, Sp. Atty., Bureau of Internal Revenue, both of Washington, D.C., for respondent.

Before SIBLEY, McCORD, and WALLER, Circuit Judges.


McCORD, Circuit Judge.

The four cases, being numbered 108225, 108226, 111226, and 111227, involve deficiencies in individual income taxes in the aggregate amount of $3,596.28 for the taxable years of 1938 and 1939. On motion, they were consolidated and tried together by the Tax Board.

The question: Are taxpayers entitled, under Section 23(k) of the Revenue Act of 1938 and the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 23(k), to deductions in the...

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